Social security
Social insurances in Switzerland can be categorised into compulsory and non-compulsory or voluntary insurances. In addition, further cantonal provisions and those from collective labour agreements must be considered.
I primarily advise employers from a compliance point of view (legally correct subordination and processing) and the structuring of remuneration.
Social security coverage and contributions
Experience shows that questions arise in companies in the following areas:
- Setup, legal adjustments, policy adjustments, insurance changes.
- Correct information to employees throughout the employee cycle.
- Correct calculation and declaration of contributions.
- Legally correct social security country to be applied for each employee.
- Procedure for assignments abroad or from abroad in Switzerland, supplementary measures
- Coordination and interaction between payments from social security authorities and insurances and the legal obligation to continue the salary payment.
Support is provided both backwards and forwards. Together with you, I will investigate the possibilities of adjustments and new adaptations.
Legal changes and need for action
The regulations are manifold; and there are constant changes that need to be implemented.
- Individual workshops
- Training
- Evaluation and implementation of necessary adjustments to regulations and contracts
Rulings and enquiries
Depending on the benefit or the circumstances, it may be sensible to obtain written confirmation from the relevant authorities, such as the compensation office. Or do you have an enquiry from a (social) insurance company and do not know how to answer?
I will gladly support you regarding various possibilities. This can usually be done in advance even on a no-name basis.
For information on auditing, please visit the page Auditing in HR / Payroll.
Questions from employees
Do you have a tricky question from an employee on your desk?
Why not ask for support? I will gladly assist you.
Coordination and shadow calculations
International circumstances may result in the need to make social security contributions in another country rather than in Switzerland. I offer you:
- Support regarding registration and processing
- Correct mapping in the payroll and on the salary statement
- Information on registration possibilities in Switzerland for companies from abroad, support with the procedure
Selection of important links
- Information on national and international topics from a Swiss perspective (Federal Social Insurance Office)
- Contribution-related information: Unfortunately, the official documents form the federal social security authorities are only available in German, French or Italian. In addition, cantonal contributions and deductions exist.
- If you want to be informed about social security systems of other countries, it becomes a bit more difficult. For the EU/EFTA countries including Switzerland, detailed information is available at missoc.org.
- Comparison social security 2026 with 2025 Key figures social security 2025-2026
Blog
European Court of Justice decision on the materiality threshold for dependent employees under the Agreement on the Free Movement of Persons between Switzerland and the EU, Regulation 883/2004